SSI exemption expanded to include specified non-alloy steel ingots, billets and hot re-rolled products subject to section 3A duty. The amendment adds two categories to the Annexure to item (5): (viii) ingots and billets of non-alloy steel, and (ix) hot re-rolled products of non-alloy steel, each falling under specified tariff sub-headings, where excise duty has been paid under the relevant statutory excise provision. The change is effected under sub-section (1) of section 5A of the Central Excise Act, 1944 and includes an effective date for commencement.
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SSI exemption expanded to include specified non-alloy steel ingots, billets and hot re-rolled products subject to section 3A duty.
The amendment adds two categories to the Annexure to item (5): (viii) ingots and billets of non-alloy steel, and (ix) hot re-rolled products of non-alloy steel, each falling under specified tariff sub-headings, where excise duty has been paid under the relevant statutory excise provision. The change is effected under sub-section (1) of section 5A of the Central Excise Act, 1944 and includes an effective date for commencement.
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